By Jun Ramirez The Bureau of Internal Revenue (BIR) said mixed income earners and individuals deriving income from the practice of their profession like doctors are not exempted from filing income tax return (ITR) even if their annual earning is P250,000 and below, the new exemption limit prescribed by the Tax Reform for Acceleration and Inclusion (TRAIN) Law. Bureau of Internal Revenue (MANILA BULLETIN) BIR officials issued the clarification during a tax forum at the Quezon City revenue regional office held in time for next month's deadline in the submission of 2018 ITR. Many mixed income earners and professionals reportedly had the wrong notion that one need not submit a return if their annual income does not reach the new tax exemption threshold. "These type of taxpayers like any businessman are still required under the Tax Code to file ITR regardless if they reported gains or losses," said Quezon City Revenue Regional Director Romulo Aguila, Jr. He stressed that this particular provision in the tax law was not touched when Congress passed the TRAIN. Meanwhile, other revenue officials said salaried taxpayers qualified not to file ITR under the substituted filing system (SFS) may file the document themselves to facilitate approval of certain transactions. Under SFS, the submission of ITRs is done by the employers of the employees through the submission of the BIR Form No. 2316. But some institutions like banks require the submission of BIR Form No. 1700 filed by taxpayers receiving compensation for approval of loan applications. Foreign embassies also require the presentation of the paper for visa purposes.